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Introduction to
Internal Auditing
Chapter 1

Topics
Nature of Auditing
Understanding Internal Auditing
Internal Audit Profession
Professional Organization
Topics Covered

Nature of Auditing
Auditing is the accumulation and
evaluation of evidence about
information to determine and
report on the degree of
correspondence between the
information and established criteria.
Auditing should be done by a
competent, independent person.

Accumulating and
Evaluating Evidence

Evidence is any information used by the auditor


to determine whether the information being
audited is stated in accordance with the
established criteria.

Reporting

The final stage in the auditing process


is preparing the Audit Report, which
is the communication of the
auditors findings to users.

Competent, Independent Person


The auditor must be qualified to understand the
criteria used and must be competent to know
the types and amount of evidence to accumulate
to reach the proper conclusion after the
evidence has been examined.
The competence of the individual performing the
audit is of little value if he or she is biased in the
accumulation and evaluation of evidence.

Types of Audits
Financial Statement Audit
Operational Audit
Efficiency

Effectiveness

Compliance Audit

Financial Statement Audit


Example

Annual audit of PT Telkoms


financial statements

Information

PT Telkom's financial
statements

Established
Criteria

Generally accepted accounting


Principles (SAK)

Available
Evidence

Documents, records, and outside


sources of evidence

Operational Audit
Example

Evaluate computerized payroll system


for efficiency and effectiveness

Number of records processed, cost of


Information the department, and number of errors
Established Company standards for efficiency and
effectiveness in payroll department
Criteria
Available
Evidence

Error reports, payroll records, and


payroll processing costs

Compliance Audit
Example

Determine whether bank requirements


for loan continuation have been met

Information

Company records

Established
Criteria

Loan agreement provisions

Available
Evidence

Financial statements and


calculations by the auditor

Types of Auditors
Certified Public Accounting Firms

Supreme Audit Board


Internal Revenue Agents
Internal Auditors

Definition of Internal Auditing


(IIA, 1999)
Internal auditing is an independent, objective
assurance and consulting activity designed to add
value and improve an organizations operations. It
helps an organization to accomplish its objectives
by bringing a systematic, disciplined approach to
evaluate and improve the effectiveness of risk
management, control, and governance process
.

Understanding Internal Auditing


Key components
Helping the organization accomplish its
objectives.
Evaluating and improving the effectiveness of
risk management, control, and governance
processes.
Assurance and consulting activity designed to
add value and improve operations.
Independence and objectivity.
A systematic and disciplined approach

Understanding Internal Auditing


Nature and scope
Operational effectiveness and efficiency of
business processes
Reliability of information systems and the
quality of the decision-making information
produced by those systems.
Safeguarding assets against loss, including
losses resulting from management and
employee fraud.
Compliance with organization policies,
contracts, laws, and regulations.

Serving Management
Monitoring activities - top management
cannot itself monitor
Identifying and minimizing risks
Validating reports to senior management
Protecting management in technical fields
Helping in the decision-making process
Reviewing for the future not just for the
past

History
Ancient Times

Middle Ages
Industrial Revolution

Recent Times

Internal Auditing Profession


Person who provide the internal audit
services
External vs internal
Public vs private companies

Internal Auditor vs External Auditor


Is on organizations
employee, or can be an
independent entity
Serve needs of the
organization
Focus on the future events
Is directly concerned with
the prevention of fraud
Is independent of the
activities audited
Reviews activities
continually

Is an independent
contractor
Serve third parties who
need reliable financial
information
Focus on the accuracy and
understandability of
historical events
Is incidentally concerned
with the prevention of fraud
Is independent of
management
Review records supporting
financial statements

Internal Auditing Profession


Competencies Needed:
Inherent Personal Qualities

Integrity
Passion
Work ethic
Curiosity
Creativity
Initiative
Flexibility

Internal Auditing Profession


Competencies Needed:
Knowledge, skills, and credentials

Financial accounting and finance


Managerial accounting
Regulatory, legal and economies
Understanding of the quality framework in the
organization
Ethics and fraud
Information technology
Governance, risk, and control
Organizational theory and behavior
Industry knowledge

Internal Auditing Profession


Competencies Needed:
Source of knowledge and skills:
Education
Hands-on experience
Practice developing interpersonal and
communication skills
Projects that allow students to think analytically,
assimilate new information quickly, cope with
ambiguity, handled unstructured multidimensional
tasks, and effectively manage several projects
simultaneously

Organization Profession
Recognized
around the
world:

Indonesia???

the Institute of Internal


Auditors (IIA)

Organization Profession
Code of Ethics

Professional Standards

Unit Pemeriksa Intern


Merupakan bagian dari suatu organisasi yang
dimaksudkan untuk melakukan pemeriksaan dengan
mengevaluasi fungsi-fungsi pelaksanaan lainnya
Para pemeriksa intern adalah pegawai suatu
entitas/organisasi yang ditunjuk dan bertanggungjawab
kepada pimpinan organisasi unit pemeriksa intern
Unit pemeriksa intern harus lepas dari fungsi
pelaksanaan/operasi sehingga dapat menjadi alat bagi
pimpinan yang bebas menilai pelaksanaan tugas
bagian-bagian lainnya.

Organisasi
Untuk dapat melaksanakan fungsi
pemeriksaan dengan baik perlu dibentuk suatu
unit organisasi yang sesuai dengan tugas atau
misi yang dipikulnya
Penjenjangan secara organisatoris dalam
pelaksanaan tugas audit diperlukan agar
dapat dapat dilaksanakan dengan baik
Struktur organisasi audit internal:
Fungsional
Struktural

ORGANISASI
Struktur Organisasi Pemeriksaan Dengan Penjenjangan Berdasarkan
Pelaksanaan (Bersifat Fungsional)
PENANGGUNG JAWAB
PEMERIKSAAN

PENGAWAS
PEMERIKSAAN

PENGAWAS
PEMERIKSAAN

PENGAWAS
PEMERIKSAAN

KETUA
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Contoh Struktur Organisasi


Unit Pemeriksaan Intern
(Bersifat Struktural)
KEPALA UNIT
PEMERIKSAAN INTERN
TATA USAHA

SEKSI PEMERIKSAAN
KEUANGAN
AUDITOR
SENIOR

SEKSI PEMERIKSAAN
OPERASIONAL

SEKSI PEMERIKSAAN
KHUSUS

AUDITOR
SENIOR

AUDITOR
SENIOR

AUDITOR
SENIOR

AUDITOR
SENIOR

AUDITOR
SENIOR

AUDITOR
SENIOR

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AUDITOR
JUNIOR

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Major Steps in Internal Auditing

Risk
Assessment

Preliminary
Survey

Audit
Programs

Field
Work

Reporting

Topics Covered
Fundamental Internal Audit Concepts

Introduction to Internal Auditing


The International Professional Practices Framework
Governance
Risk Management
Business Processes and Risks
Internal Control
Information Technology Risks and Controls
Risk of Fraud and Illegal Acts
Managing the Internal Audit Function
Audit Evidenc and Working Papers
Audit Sampling

Conducting Internal Audit Engagement

Introduction to the Engagement Process


Conducting the Assurance Engagement
Communicating Assurance Engagement Outcomes
The Consulting Engagement

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End of Chapter 1

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